"Often, it feels as if there are no more than two musicians on a given track, a claim that is occasionally true but this speaks more to the intimacy of Watt and his handful of collaborators, usually producer Ewan Pearson and guitarist Bernard Butler, than it does to the actual arrangements. David Gilmour comes in to color "The Levels" and he manages not to overwhelm and even surprises, avoiding textures and phrases that have become signatures, functioning as a painter, not a featured artist".